1.audit 审计 +L=*:e\j
2.attestation 鉴证
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3.credibility 可信赖程度 A?*o0I
4.audit of financial statements 财务报表审计 ZY56\qcY
5.agreed-upon procedures 执行商定程序 )=DGdIEt
6.high levels of assurance 高水平保证 WW@d:R
7.compilation 编制 Ea(,aVlj
8.reliability 可靠性 5p
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9.relevance 相关性 nL?oTze*p
10.professional skepticism 职业谨慎 ~j'l.gQb
11.objectivity 客观性 Ei2%DMN7)
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 q-Qxbg[>e
14.audit engagement letter 业务约定书 oW
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15.recurring audit 连续审计 Bu]t*$
16.the client 委托人 d`
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17.change CPA 更换注册会计师 Cbs5dn(Y
18.the existing CPA 现任注册会计师 y4Er@8I`
19.the successor CPA 后任注册会计师 |D.O6?v@
20.the preceding CPA前任注册会计师 cUO<.
21.issue the audit report 出具审计报告 "+uNmUUnm
22.expert 专家 TH &qX
23.the board of directors 董事会 {>bW>RO)
24.knowledge of the entity‘ s business 了解被审计单位情况 .6~`Ubr}E
25.assess material misstatement risks评估重大错报风险 OD=!&LM
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }17.~
27.a general knowledge of —— 初步了解―――的情况 Y[SU&LM
28.a more knowledge of—— 进一步了解的情况 iL7VFo:Q
29.the prior year‘s working papers 以前年度工作底稿 RL
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30.minutes of meeting 会议纪要 !JBae2Z
31.business risks 经营风险 LC0d/hM
32.appropriateness 适当性 *x>3x
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33.accounting estimate 会计估计 U,Mx@KdV
34.management representations 管理层声明 T%R:NQf
35.going concern assumption 持续经营假设 z5]bia,
36.audit plan 审计计划 *U#m+@\0
37.significant audit areas 重点审计领域 _P?\.W@
38.error 错误 /b;K
39.fraud舞弊 KL'z
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40.modified or additional procedures 修改或追加审计程序 ]h9!ei
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41.misappropriation of assets 侵占资产 ~LQ[4h<J !
42.transactions without substance 虚假交易 8I,QD`
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43.unusual pressures 异常压力 3CE[(
44.the suspected noncompliance 涉嫌存在违法行为 1=2^90
45.materialiy 重要性 `8\Ja$ =
46.exceed the materiality level 超过重要性水平 Yct5V,X^
47.approach the materiality level 接近重要性水平 n,O5".aa<
48.an acceptably low level 可接受水平 De_ CF8
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 [/RM=4Nh5
50.misstatements or omissions 错报或漏报 4Tct
51.aggregate 总计 0D~ C
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52.subsequent events 期后事项 /hv#CB>1x
53.adjust the financial statements 调整财务报表 ~svO*o Wa
54.perform additional audit procedures 实施追加的审计程序 5y4u5Tm-%
55.audit risk 审计风险 E
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56.detection risk 检查风险 Pgp {$ID
57.inappropriate audit opinion 不适当的审计意见 AD('=g J
58.material misstatement 重大的错报 V^il$'
59.tolerable misstatement 可容忍错报 Brd,Eg
60.the acceptable level of detection risk 可接受的检查风险